IMHOOFF (Jean-Jacques).
L'Art de tenir les livres en parties doubles, ou la science de faire écriture de toutes les négociations de banque, ou de commerce. Vevey, with the author, 1786. In-4, marbled calf, spine decorated, red edges (Binding of the time). Unique edition of this rare treatise on Swiss accounting.
The first part of the work, the most voluminous, is a manual of double-entry bookkeeping, including many examples of entries (brouillard, journal, ledger, rentier and other auxiliary books). The second part is devoted to the calculation of fractions.
The autograph signature of Imhooff, a mathematician and accountant from Aarau, appears at the end of the preface.
Minor wear marks, tear to head cover, rare foxing.
Goldsmiths, n°13244 - Historical accounting literature, 160 - Quérard, IV, 180.